Notes for Payroll Software Providers on EHECS Requirements (Version 4.0)

Notes for Payroll Software Providers on EHECS Requirements (Version 4.0) Contact Information: Central Statistics Office, Skehard Road, Blackrock, Cork. Telephone: Mairead Griffin: +00353 21 4535586 Paul M Crowley: +00353 21 4535090 E mail: Mairead.griffin@cso.ie Paul.M.Crowley@cso.ie CSO website: www.cso.ie

Table of Contents: PART 1 : DOCUMENT HISTORY... 2 PART 2: INTRODUCTION... 3 PART 3: FILE SPECIFICATION... 7 PART 4: EXPLANATION OF TERMS USED IN XML FILE.... 10 PART 5: EXPLANATORY NOTES ON ELEMENTS & ATTRIBUTES... 22 PART 6: SOME QUESTIONS AND ANSWERS FOR PROGRAMMERS:... 60 PART 7: VALIDITATION RULES AT FILE LEVEL:... 63 PART 8 GUIDELINES FOR MAPPING PAYROLL CODES TO CSO PAYMENT TYPES...101 PART 9: INSTRUCTIONS ON THE USE OF CSO S SECURE DEPOSIT BOX....104 1

Part 1 : Document History Version Author Date Comment 1.0 Mairead Griffin 10/7/ 2007 Creation of original document 2.0 Mairead Griffin 04/1/2007 Addition of Part 1 Document history to document 3.0 Mairead Griffin 18/04/08 Addition of points k & l to Part 2: File specification 4.0 Mairead Griffin 16/07/08 Rewording of point k in Part 2: File specifiction, to allow for the exclusion of employees other than pensioners from the EHECS return. Insertion of Part 1 Introduction, onto the document. Insertion of Part 9 Guidelines for mapping payroll codes to CSO Payment Types 2

Part 2: Introduction This document is intended to provide computer programmers with the technical specifications guidelines required to assist them with programming for the CSO s quarterly Earnings, Hours Employment Cost Survey (EHECS). It also provides the necessary technical specifications for the creation of an EHECS XML file which payroll operators can lodge directly into the CSO s Secure Deposit Box. Feedback to date indicates that the vast majority of payroll providers have now decided to program for both the EHECS the annual 'National Employment Survey' (NES). Whether you are programming for the EHECS alone, or programming for the EHECS with the intention of programming for the NES at a later stage, it is important to note the following: Two required types of classifications required at employee level: Both the EHECS NES require that every employee is designated as one of the following employee types: Employee Types: 1. Full time 2. Part time 3. Apprentice/trainee 4. Other 5. Exclude (e.g. for people in receipt of pension payments through the payroll) For the EHECS, each employee, excluding those categorised as exclude, must, in addition to the above employee type classification, also have an 'EHECS occupational category' of one of the following three types, i.e. 'EHECS occupational category' 1. Managers, Professionals & Associate Professionals 2. Clerical, Sales & Service Workers 3. Production, Transport Workers, Craft & Tradespersons, Other Manual Workers. The CSO recommends that instead of classifying employees at the level of EHECS Occupation Category, every employee should be assigned (to facilitate the return of the NES), a 'NES Occupational Status Code' of one of the following: 'NES Occupational Status Code' 11 (i.e. Legislators senior officials) 12 (i.e. Corporate managers) 13 (i.e. General managers) 21 (i.e. Physical, mathematical engineering science professionals) 22 (i.e. Life science health professionals) 23 (i.e. Teaching professionals) 24 (i.e. Other professionals) 3

31 (i.e. Physical engineering science associate professionals) 32 (i.e. Life science health associate professionals) 33 (i.e. Teaching associate professionals) 34 (i.e. Other associate professionals) 41 (i.e. Office clerks) 42 (i.e. Customer services clerks) 51 (i.e. Personal protective services workers) 52 (i.e. Models, salespersons demonstrators) 61 (i.e. Market oriented skilled agricultural fishery workers) 62 (i.e. Subsistence agricultural fishery workers) 71 (i.e. Extraction building trades workers) 72 (i.e. Metal, machinery related trades workers) 73 (i.e. Precision, hicraft, printing related trades workers) 74 (i.e. Other craft related trades workers) 81 (i.e. Stationary plant related operators) 82 (i.e. Machine operators assemblers) 83 (i.e. Drivers mobile plant operators) 91 (i.e. Sales services elementary occupations) 92 (i.e. Agricultural, fishery related labourers) 93 (i.e. Labourers in mining, construction, manufacturing transport) The EHECS occupation categories can then be derived from the NES Occupational Status Codes as follows: 1) NES Occupational Status Codes 11 to 34 aggregates to the EHECS Occupation Category 'Managers, Professionals & Associate Professional', 2) NES Occupational Status Codes 41 to 52 aggregates to EHECS Occupation Category 'Clerical, Sales & Service Workers' 3) NES Occupational Status Codes 61 to 93 aggregate up to the EHECS category 'Production, Transport Workers, Craft & Tradespersons, Other Manual Workers'. The Classification of Payment Types: To facilitate the combined programming for both the EHECS NES, the payroll manager should be provided with the following options to enable the software to capture 1. Regular, overtime irregular earnings required for Part 2 of the EHECS (i.e. RegWgFtMg, RegWgFtCl, RegWgFtOt, RegWgPtMg, RegWgPtCl, RegWgPtOt, OvrtFtMg, OvrtFtCl, OvrtFtOt, OvrtPtMg, OvrtPtCl, OvrtPtOt, IrrBFtMg, IrrBFtCl, IrrBFtOt, IrrBPtMg, IrrBPtCl, IrrBPtOt,) 2. Redundancy payments in Part 7 of the EHECS (i.e. RedMg, RedCl RedOt). 3. The required Benefit In Kind elements required for Part 8 of the EHECS (i.e. CarMg, CarCl, CarOt, VHIMg, VHICl, VHIOt, HseMg, HseCl, HseOt, OtBenMg, OtBenCl, OtBenOt) 4

CSO Payment Types 1. Exclude from CSO returns (e.g. refund of expenses) 1 2. Basic Wages & Salaries (including sick, maternity holiday pay) 2 3. Regular Bonuses, Allowances & Commissions (excluding regular shift allowances) 4. Regular Shift Allowances 5. Irregular Bonuses, Allowances Commissions (excluding irregular shift allowances) 6. Irregular Shift Allowances. 7. Overtime 8. BIK Company Vehicles 9. BIK Health Insurance 10. BIK Staff Housing 11. BIK Other 12. Redundancy payments. Caution: Please note that the above options do not include other EHECS variables that are captured through payroll such as Employer s PRSI (PRSIMg, PRSICl PRSIOt the PRSI component of SSecApMg, SSecApCl SSecApOt) Employer s Pension contributions (PenMg, PenCl PenOt). Note: While IncCtMg, IncCtCl IncCtOt (Income continuance insurance Part 7 of EHECS) OtSocMg, OtSocCl OtSocOt (Other employee related payments Part 7 of EHECS) may also be captured through payroll, to simplify the classification process for payroll operators, the CSO is happy to accept Income continuance Other employee related payments as either Regular/Irregular Bonuses, Allowances & Commissions. Thus for the EHECS, EHECS Elements = RegWgFtMg, RegWgFtCl, RegWgFtOt, RegWgPtMg, RegWgPtCl, RegWgPtOt, (i.e.regular Wages & Salaries) = the total paid during the quarter, to the relevant category of employee, of the following: (2+3+4) EHECS Elements = OvrtFtMg, OvrtFtCl, OvrtFtOt, OvrtPtMg, OvrtPtCl, OvrtPtOt (i.e Overtime) = the total paid during the quarter, to the relevant category of employee, of the following: (7) EHECS Elements = IrrBFtMg, IrrBFtCl, IrrBFtOt, IrrBPtMg, IrrBPtCl, IrrBPtOt) (i.e. Irregular bonuses & Allowances) = the total paid during the quarter, to the relevant category of employee, of the following: (5+6) 1 There should be an exclude option for paycodes to allow a payroll manager to exclude non relevant pay codes, e.g. refunds of travel subsistence. 2 We suggest using the descriptive term 'basic wages & salaries' rather than just regular wages salaries as most payrolls appear to have paycodes set up 'wages' /or 'salaries' there seems to be confusion about whether or not someone's basic pay is always regular or not (the answer to this is 'yes'). Extra care will need to be taken by users with an integrated time attendance system to ensure that they include all the relevant paycodes that are just another name for an employee s basic pay when they are e.g. out of the office on official business, on training etc. 5

EHECS Elements = AppWgMg, AppWgCl, AppWgOt (i.e. Apprentice/Trainees total wages & salaries) = the total paid during the quarter, to the relevant category of employee, of the following: (2+3+4+5+6+7). EHECS Elements = RedMg, RedCl, RedOt (i.e. Redundancy payments) = the total paid during the quarter, to the relevant category of employee, of the following: (12) EHECS Elements = CarMg, CarCl, CarOt (i.e. Private use of company cars) = the total paid during the quarter, to the relevant category of employee, of the following: (8). EHECS Elements = VHIMg, VHICl, VHIOt (i.e. Voluntary Sickness Insurance) = the total paid during the quarter, to the relevant category of employee, of the following: (9). EHECS Elements = HseMg, HseCl, HseOt (i.e. Staff houing) = the total paid during the quarter, to the relevant category of employee, of the following: (10). EHECS Elements = OtBenMg, OtBenCl, OtBenOt (i.e. Other free or subsidised benefits) = the total paid during the quarter, to the relevant category of employee, of the following: (11). 6

PART 3: FILE SPECIFICATION. a) Running the EHECS report. To avoid incorrect /or incomplete returns, the system should not allow the payroll operator run the EHECS report unless 1) all employees are categorized into one of the three EHECS occupational categories (or one of the 26 NES (National Employment Survey) categories if you are programming for both NES EHECS are aggregating the NES occupational categories to derive the three EHECS occupational categories) 2) are identified as either full time or part time employees 3) contracted hours are assigned to all employees. The payroll system should generate an error message list all the employees that have no EHEC/NES occupation code /or contracted hours assigned to them. b) XML File name: When returning an XML files to the CSO s secure deposit box, the XML file must have the following file name: CBR_Yr_Qtr_DDMMYYYY_HHMMSS.XML Where CBR = The returning employer s enterprise number. Yr = The four digit year that the data contained in the XML file relates to. Qtr = The quarter that the data contained in the XML file relates to. DDMMYYYY = The date that the XML file was created. HHMMSS = The time that the XML file was created using a 24 hour clock. Note: CBR is a child element of the element Company. Yr Qtr are both attributes of the element EHECS e.g. EN07239417_2006_4_01042007_132407 is the file name for a return for quarter 4 2006 that was created on 1 st April 2007 at 1.24 p.m.for an employer with an Enterprise number of EN07239417. c) Checking for incorrect CBR s As the CBR is a unique identifier of each enterprise, it is vitally important that the CBR is correctly entered onto the EHECS return, particularly in the event of someone lodging a corrupt file that we are unable to open. To minimize the possibility of a payroll operator entering an incorrect CBR, payroll providers should program an internal check of the CBR. The cbr number must have the following format: ENxxxxxxxK where: EN = an acronym for "Enterprise", must always be in capital letters is always at the start of the CBR number. Note: it is called the CBR number but is in fact a character string) xxxxxxx= seven numbers K is the check digit for the cbr; K is calculated as follows: 1) Total the numbers by applying the formula a*8 + b*7 + c*6 + d*5 + e*4 + f*3 + g*2 where a is the first number after 'EN', b is the second number after 'EN so on. 2) Divide the total by 11 round down to the nearest whole number. 7

3) Multiply this whole number by 11 take away from the original total. 4) Take this figure from 11 this is the check digit. 5) If the check digit is 10 then it becomes 0 if it is 11 it becomes ' ' E.g. An enterprise has the following CBR number "EN32879563" The total (1) is 3*8 + 2*7 + 8*6 + 7*5 + 9*4 + 5*3 +6*2 = 184 Divided by 11 is 16.727 rounding down is 16. Mutiply by 11 is 176 taking away from the original total is 184 176 = 8 Therefore the check digit is 11 8 = 3. The above CBR is therefore a valid number. d) Amended returns: The latest version of a return replaces previous versions of a return for any given quarter. If an employer returns more than one XML file to the CSO for a particularly quarter, the latest return (identified by the date on the file name) will overwrite all previous returns for that quarter. It is therefore vitally important that all amended returns contain all the data (amended if necessary) that was contained on the original XML file. E.g. A payroll manager decides to return the XML file with just the payroll related data for Quarter 1 2007. The payroll manager subsequently receives additional non payroll related data thus has to submit an amended return. This amended return must include both the payroll related data submitted on the original return the non payroll related data. If the payroll manager creates an amended XML file containing only the additional non payroll related data, the amend return will overwrite all the payroll data contained on the original return the payroll data will then be read into our system as zeros. This point is particularly relevant if the original return contained non payroll related data. If this isn t re entered (or stored on the system for automatic population of the amended XML file), this data will be lost. e) The coding of element attribute ID s: The titles of the elements attribute ID s contained on the XML file must be identical to those contained in the attached XML file specification listed in this document. Particular care must be taken to use capital small case letters as appropriate. E.g. FstFtMg must not be coded as Fstftmg. f) No mix match of XML files paper returns: For any given quarter, an employer must return either a XML file or a completed Earnings, Hours Employment Costs Survey form that they will receive each quarter from the CSO. They cannot return part of their data by XML file the remainder of the data on our survey forms. 8

g) All elements attributes must be listed in the presecribed order on all XML files Even if the element or attribute is an optional field therefore blank (e.g. address line 4), the name of the element/attribute must appear on all XML files in the same order as that given in the XML file specification. h) Do not use quotation marks: Payroll operators should not be able to enter quotation marks into any fields in the XML file. i) Option to exclude certain employees from the EHECS return: The option should be available to the payroll manager to exclude certain categories of employees from the EHECS returns e.g if the enterprise makes pension payments to its former employees through the payroll, then these pensioners should be excluded from the EHECS return. j) The payroll operator should be prompted to save a copy of the XML file prior to lodging it into the CSO s secure deposit box. Prior to submitting the XML file to the CSO, the payroll operator should be prompted to save a copy of the file. k). Exclusion of certain categories of payments from the EHECS return An exclude option should be available so that certain category of payments (e.g. refund of expenses) can be excluded from the EHECS return. l.) The ability to convert unit payments to hours to exclude certain categories of hourly imputs from the calculation of paid contracted hours paid overtime hours. The payroll manager should have the option of excluding certain hourly paid elements from the calculation of paid contracted hours paid overtime hours. The facility should also be present to allow the payroll manager to convert unit based payments to corresponding hours. E.g an employee is rostered to work 7 hours on a Sunday at a premium rate of 2.5 times basic pay. The payroll manager pays this as follows: 7 hours at the basic rate plus 7 hours (i.e. the Sunday premium ) at time a half. The paid hours that we want returned for the EHECS is 7 hours not 14 hours. Payroll managers may also enter certain categories of pay as unit based payments rather than hourly based payment, e.g. paying employees by the day (for the purpose of the example we will say that a day corresponds to 7 hours). Thus, in this example, the daily units have to be converted into the corresponding hours. The inclusion of a CSO hours multiplier that in the first example could be set to zero the second example be set to 7 would allow for the return of correct paid contracted hours paid overtime hours on the EHECS return. The multiplication of the units hours by their multiplier would ensure the correct calculation of paid overtime hours paid contracted hours for the EHECS. 9

PART 4: EXPLANATION OF TERMS USED IN XML FILE. Yr = Year Qtr = Quarter TypRt = Type of Return SoftwareName = Name of the payroll package producing the XML file SoftwareVersion = The version of the payroll package producing the XML file VendorName = The name of the payroll supplier VendorPhone = Contact phone number of payroll supplier Name = Enterprise Name Addr1 = Address line 1 Addr2 = Address line 2 Addr3 = Address line 3 Addr4 = Address line 4 Addr5 = Address line 5 ChgAd = Change of name /or address indicator CBR = Enterprise Number Contact = Name of person signing the declaration Phone = Phone number of person signing the declaration Email = E mail address of person signing the declaration 10

Date = Date the declaration is signed off by the company Position= Position of person signing declaration FstFtMg = "Number of full time employees as at first day of Quarter Full time Managers, Professionals Associate Professionals FstFtCl = " Number of full time employees as at first day of Quarter Full time Clerical, Sales & Service Workers" FstFtOt = " Number of full time employees as at first day of Quarter Full time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" LstFtMg = "Number of full time employees as at last day of quarter Full time Managers, Professionals Associate Professionals" LstFtCl = " Number of full time employees as at last day of quarter Full time Clerical, Sales & Service Workers" LstFtOt = " Number of full time employees as at last day of quarter Full time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" HireFtMg = "Number of full time employees hired during the quarter Full time Managers, Professionals Associate Professionals" HireFtCl = " Number of full time employees hired during the quarter Full time Clerical, Sales & Service Workers" HireFtOt = " Number of full time employees hired during the quarter Full time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" FstPtMg = " Number of part time employees as at first day of Quarter Part time Managers, Professionals Associate Professionals" FstPtCl = " Number of part time employees as at first day of Quarter Part time Clerical, Sales & Service Workers" 11

FstPtOt = " Number of part time employees as at first day of Quarter Part time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" LstPtMg = " Number of part time employees as at last day of quarter Part time Managers, Professionals Associate Professionals " LstPtCl = " Number of part time employees as at last day of quarter Part time Clerical, Sales & Service Workers" LstPtOt = " Number of part time employees as at last day of quarter Part time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" HirePtMg = " Number of part time employees hired during the quarter Part time Managers, Professionals Associate Professionals " HirePtCl = " Number of part time employees hired during the quarter Part time Clerical, Sales & Service Workers" HirePtOt = " Number of part time employees hired during the quarter Part time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" AppMg = "Average number of apprentices/trainees engaged in the business during the quarter Managers, Professionals Associate Professionals " AppCl = "Average number of apprentices/trainees engaged in the business during the quarter Clerical, Sales & Service Workers" AppOt = "Average number of apprentices/trainees engaged in the business during the quarter Production, Transport workers, Craft & Tradespersons, Other Manual Workers" OtPerMg = "Average number of other persons engaged Managers, Professionals Associate Professionals " OtPerCl = " Average number of other persons engaged Clerical, Sales & Service Workers" OtPerOt = " Average number of other persons engaged Production, Transport workers, Craft & Tradespersons, Other Manual Workers" 12

VacMg = "Number of Vacancies as at the last working day of the quarter Managers, Professionals Associate Professionals " VacCl = " Number of Vacancies as at the last working day of the quarter Clerical, Sales & Service Workers" VacOt = "Number of Vacancies as at the last working day of the quarter Production, Transport workers, Craft & Tradespersons, Other Manual Workers" NMWMg = " Number of full part time employees paid the national minimum hourly wage rate for an experienced adult worker or less Managers, Professionals Associate Professionals " NMWCl = " Number of full part time employees paid the national minimum hourly wage rate for an experienced adult worker or less Clerical, Sales & Service Workers" NMWOt = " Number of full part time employees paid the national minimum hourly wage rate for an experienced adult worker or less Production, Transport workers, Craft & Tradespersons, Other Manual Workers" RegWgFtMg = "Full time employees Regular wages & salaries Full time Managers, Professionals Associate Professionals " RegWgFtCl = " Full time employees Regular wages & salaries Full time Clerical, Sales & Service Workers" RegWgFtOt = " Full time employees Regular wages & salaries Full time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" OvrtFtMg = " Full time employees Overtime Pay Full time Managers, Professionals Associate Professionals " OvrtFtCl = " Full time employees Overtime Pay Full time Clerical, Sales & Service Workers" OvrtFtOt = " Full time employees Overtime Pay Full time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" IrrBFtMg = " Full time employees Irregular bonuses & allowances Full time Managers, Professionals Associate Professionals " 13

IrrBFtCl = " Full time employees Irregular bonuses & allowances Full time Clerical, Sales & Service Workers" IrrBFtOt = " Full time employees Irregular bonuses & allowances Full time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" RegWgPtMg = " Part time employees Regular wages & salaries Part time Managers, Professionals Associate Professionals " RegWgPtCl = " Part time employees Regular wages & salaries Part time Clerical, Sales & Service Workers" RegWgPtOt = " Part time employees Regular wages & salaries Part time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" OvrtPtMg = " Part time employees Overtime Pay Part time Managers, Professionals Associate Professionals " OvrtPtCl = " Part time employees Overtime Pay Part time Clerical, Sales & Service Workers" OvrtPtOt = " Part time employees Overtime Pay Part time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" IrrBPtMg = " Part time employees Irregular bonuses & allowances Part time Managers, Professionals Associate Professionals " IrrBPtCl = " Part time employees Irregular bonuses & allowances Part time Clerical, Sales & Service Workers" IrrBPtOt = " Part time employees Irregular bonuses & allowances Part time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" AppWgMg = "Apprentices/trainees Total wages & salaries Apprentice/trainee Managers, Professionals Associate Professionals " AppWgCl Workers" = "Apprentices/trainees Total wages & salaries Apprentice/trainee Clerical, Sales & Service 14

AppWgOt = "Apprentices/trainees Total wages & salaries Apprentice/trainee Production, Transport workers, Craft & Tradespersons, Other Manual Workers" CHrsFtMg = " Full time employees Paid Contracted Hours Full time Managers, Professionals Associate Professionals " CHrsFtCl = " Full time employees Paid Contracted Hours Full time Clerical, Sales & Service Workers" CHrsFtOt = "Full time employees Paid Contracted Hours Full time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" OTHrFtMg = "Full time employees Paid Overtime Hours Full time Managers, Professionals Associate Professionals " OTHrFtCl = "Full time employees Paid Overtime Hours Full time Clerical, Sales & Service Workers" OTHrFtOt = "Full time employees Paid Overtime Hours Full time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" CHrsPtMg = " Part time employees Paid Contracted Hours Part time Managers, Professionals Associate Professionals " CHrsPtCl = " Part time employees Paid Contracted Hours Part time Clerical, Sales & Service Workers" CHrsPtOt = " Part time employees Paid Contracted Hours Part time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" OTHrPtMg = " Part time employees Paid Overtime Hours Part time Managers, Professionals Associate Professionals " OTHrPtCl = " Part time employees Paid Overtime Hours Part time Clerical, Sales & Service Workers" OTHrPtOt = " Part time employees Paid Overtime Hours Part time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" CHrsApMg = "Apprentices/trainees Paid Contracted Hours Apprentice/trainee Managers, Professionals Associate Professionals " 15

CHrsApCl = "Apprentices/trainees Paid Contracted Hours Apprentice/trainee Clerical, Sales & Service Workers" CHrsApOt = "Apprentices/trainees Paid Contracted Hours Apprentice/trainee Production, Transport workers, Craft & Tradespersons, Other Manual Workers" OTHrApMg = "Apprentices/trainees Paid Overtime Hours Apprentice/trainee Managers, Professionals Associate Professionals " OTHrApCl = "Apprentices/trainees Paid Overtime Hours Apprentice/trainee Clerical, Sales & Service Workers" OTHrApOt = "Apprentices/trainees Paid Overtime Hours Apprentice/trainee Production, Transport workers, Craft & Tradespersons, Other Manual Workers" ALFtMg = " Full time employees Annual Leave & Bank Holidays Full time Managers, Professionals Associate Professionals " ALFtCl Workers" = " Full time employees Annual Leave & Bank Holidays Full time Clerical, Sales & Service ALFtOt = " Full time employees Annual Leave & Bank Holidays Full time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" MatFtMg Professionals " = " Full time employees Maternity Leave Full time Managers, Professionals Associate MatFtCl = " Full time employees Maternity Leave Full time Clerical, Sales & Service Workers" MatFtOt = " Full time employees Maternity Leave Full time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" SicFtMg Professionals " = " Full time employees Sick Leave Full time Managers, Professionals Associate SicFtCl = " Full time employees Sick Leave Full time Clerical, Sales & Service Workers" 16

SicFtOt = " Full time employees Sick Leave Full time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" OtLFtMg Professionals " = " Full time employees Other Leave Full time Managers, Professionals Associate OtLFtCl = " Full time employees Other Leave Full time Clerical, Sales & Service Workers" OtLFtOt = " Full time employees Other Leave Full time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" ALPtMg = " Part time employees Annual Leave & Bank Holidays Part time Managers, Professionals Associate Professionals " ALPtCl Workers" = " Part time employees Annual Leave & Bank Holidays Part time Clerical, Sales & Service ALPtOt = " Part time employees Annual Leave & Bank Holidays Part time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" MatPtMg Professionals " = " Part time employees Maternity Leave Part time Managers, Professionals Associate MatPtCl = " Part time employees Maternity Leave Part time Clerical, Sales & Service Workers" MatPtOt = " Part time employees Maternity Leave Part time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" SicPtMg Professionals " = " Part time employees Sick Leave Part time Managers, Professionals Associate SicPtCl = " Part time employees Sick Leave Part time Clerical, Sales & Service Workers" SicPtOt = " Part time employees Sick Leave Part time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" OtLPtMg Professionals " = " Part time employees Other Leave Part time Managers, Professionals Associate 17

OtLPtCl = " Part time employees Other Leave Part time Clerical, Sales & Service Workers" OtLPtOt = " Part time employees Other Leave Part time Production, Transport workers, Craft & Tradespersons, Other Manual Workers" LApMg = " Apprentices/trainees All Paid Leave Apprentice/trainee Managers, Professionals Associate Professionals " LApCl = " Apprentices/trainees All Paid Leave Apprentice/trainee Clerical, Sales & Service Workers" LApOt = " Apprentices/trainees All Paid Leave Apprentice/trainee Production, Transport workers, Craft & Tradespersons, Other Manual Workers" PenMg = "All employees, including apprentices/trainees Employers contribution to pension funds All Managers, Professionals Associate Professionals " PenCl = " All employees, including apprentices/trainees Employers contribution to pension funds All Clerical, Sales & Service Workers" PenOt = " All employees, including apprentices/trainees Employers contribution to pension funds All Production, Transport workers, Craft & Tradespersons, Other Manual Workers" LibIns = "Employer s liability insurance premiums paid in the quarter" PRSIMg = "Full time part time employees Employer s statutory PRSI Managers, Professionals Associate Professionals " PRSICl Service Workers" = "PRSI Full time part time employees Employer s statutory PRSI Clerical, Sales & PRSIOt = " Full time part time employees Employer s statutory PRSI Production, Transport workers, Craft & Tradespersons, Other Manual Workers" IncCtMg = " Full time part time employees Income continuance insurance Managers, Professionals Associate Professionals " IncCtCl Workers" = " Full time part time employees Income continuance insurance Clerical, Sales & Service 18

IncCtOt = " Full time part time employees Income continuance insurance Production, Transport workers, Craft & Tradespersons, Other Manual Workers" RedMg = " Full time part time employees Redundancy Payments Managers, Professionals Associate Professionals " RedCl Workers" = " Full time part time employees Redundancy Payments Clerical, Sales & Service RedOt = " Full time part time employees Redundancy Payments Production, Transport workers, Craft & Tradespersons, Other Manual Workers" OtSocMg = " Full time part time employees Other employee related payments Managers, Professionals Associate Professionals " OtSocCl Service Workers" = " Full time part time employees Other employee related payments Clerical, Sales & OtSocOt = " Full time part time employees Other employee related payments Production, Transport workers, Craft & Tradespersons, Other Manual Workers" SSecApMg = "Apprentices/trainees Total social security contributions Apprentice/trainee Managers, Professionals Associate Professionals " SSecApCl = " Apprentices/trainees Total social security contributions Apprentice/trainee Clerical, Sales & Service Workers" SSecApOt = " Apprentices/trainees Total social security contributions Apprentice/Trainee Production, Transport workers, Craft & Tradespersons Other Manual Workers" CarMg = "Full time part time employees Private use of company cars Managers, Professionals Associate Professionals " CarCl Workers" = " Full time part time employees Private use of company cars Clerical, Sales & Service CarOt = " Full time part time employees Private use of company cars Production, Transport workers, Craft & Tradespersons, Other Manual Workers" 19

StksMg = "Full time part time employees Stock options & share purchase schemes Managers, Professionals Associate Professionals " StksCl = " Full time part time employees Stock options & share purchase schemes Clerical, Sales & Service Workers" StksOt = " Full time part time employees Stock options & share purchase schemes Production, Transport workers, Craft & Tradespersons, Other Manual Workers" VHIMg = " Full time part time employees Voluntary sickness insurance Managers, Professionals Associate Professionals " VHICl Workers" = " Full time part time employees Voluntary sickness insurance Clerical, Sales & Service VHIOt = " Full time part time employees Voluntary sickness insurance Production, Transport workers, Craft & Tradespersons, Other Manual Workers" HseMg Professionals " = " Full time part time employees Staff Housing Managers, Professionals Associate HseCl = " Full time part time employees Staff Housing Clerical, Sales & Service Workers" HseOt = " Full time part time employees Staff Housing Production, Transport workers, Craft & Tradespersons, Other Manual Workers" OtBenMg = " Full time part time employees Other free or subsidised benefits Managers, Professionals Associate Professionals " OtBenCl Service Workers" = " Full time part time employees Other free or subsidised benefits Clerical, Sales & OtBenOt = " Full time part time employees Other free or subsidised benefits Production, Transport workers, Craft & Tradespersons, Other Manual Workers" TrExp = "Other labour costs Training costs" OtExp = "Other labour costs Other Expenditure" 20

TrSub = "Subsidies refunds received Training Subsidies" OtSub = "Subsidies refunds received Other Subsidies" Rfund = "Subsidies refunds received Refunds from social welfare" Comment = Comments to help interpret the data provided ; 21

PART 5: EXPLANATORY NOTES ON ELEMENTS & ATTRIBUTES Element: EHECS. Attribute = Yr Short Description: Year Detailed description:the four digit year that the returned data relates to. Validation Rules at attribute level: A required 4 digit numeric field e.g. 2006, 2007. Element: EHECS. Attribute = Qtr Short Description: The one digit quarter that the data relates to. Detailed Description: If the returned data relates to the period (a) 01 January to 31 March, then enter 1 ; (b) 01 April to 30 June, enter 2 ; (c) 01 July to 30 September, enter 3 (d) 01 October to 31 December, enter 4 Validation Rules at Attribute level: A required one digit numeric fields; Range 1 to 4 Element: EHECS. Attribute = TypRt Short Description: The one character indicator for the type of return. It signifies whether the return is an original or amended return for the quarter. Detailed Description: If the return is an original return, enter O. If the return is an amended return, then enter A into this field. Validation Rules at Attribute level: A required alpha field; Length 1; valid entries O or A. Capital Letters only. Default to O. Element: EHECS. Attribute = SoftwareName Short Description: Name of payroll package Detailed description: The name of the software package generating the XML file. Validation Rules at attribute level: A required alpha numeric field: Maximum length of 80 characters. This name should be hardcoded into the system so that it automatically generates each time the XML file is created. Element: EHECS. Attribute = SoftwareVersion Short Description: The version of the payroll package generating the XML file Detailed description: The version number of the payroll package generating the XML file. Validation Rules at attribute level: A required alpha numeric field: Maximum length of 10 characters. This should be hardcoded into the system so that it automatically generates each time the XML file is created. 22

Element: EHECS. Attribute = VendorName Short Description: The name of company supplying the payroll package Detailed description: The full name of the company that produces the software package used to generate the XML file. Validation Rules at attribute level: A required alpha numeric field: Maximum length of 80 characters. This name should be hardcoded into the system so that it automatically generates each time the XML file is created. Element: EHECS. Attribute = VendorPhone Short Description: Contact phone number of payroll provider. Detailed description: The contact phone number of the company producing the software used to generate the XML file. Validation Rules at attribute level: A required alpha numeric field. Maximum length 14. Should be entered in the format area code, hyphen, local number with no spaces in between, e.g. 01 123456789, 087 12345678. This contact number should be hardcoded into the system so that it automatically generates each time the XML file is created. Element: Company. Child element = Name Short Description: Enterprise name/employer name Detailed Description: Enter the name of the enterprise/employer Validation Rules: A required alpha numeric field: Maximum length of 80 characters Element: Company. Child element = Addr1 Short Description: Address line 1 Detailed Description: The first line of the enterprise s/employer s address. Validation Rules: A required alpha numeric field; Maximum length of 80 characters Element: Company. Child element = Addr2 Short Description: Address line 2 Detailed Description: The second line of the enterprise s/employer s address. Validation Rules: An optional alpha numeric field; Maximum length of 80 characters Element: Company. Child element = Addr3 Short Description: Address line 3 Detailed Description: The third line of the enterprise s/employer s address. Validation Rules: An optional alpha numeric field; Maximum length of 80 characters 23

Element: Company. Child element = Addr4 Short Description: Address line 4 Detailed Description: The fourth line of the enterprise s/employer s address. Validation Rules: An optional alpha numeric field; Maximum length of 80 characters Element: Company. Child element = Addr5 Short Description: Address line 5 Detailed Description: The fifth line of the enterprise s/employer s address. Validation Rules: An optional alpha numeric field. Maximum length of 80 characters Element: Company. Child element = ChgAd Short Description: Change of name /or address indicator. Detailed Description: Change of enterprise name /or address indicator. Enter 1 if you wish to notify the CSO of any changes to the enterprise/employer s name /or address fields. Validation Rules: A required one digit numeric field. Range 0 to 1. Default to 0 Element: Company. Child element = CBR Short Description: Enterprise number Detailed Description: The enterprise number is the 10 character reference quoted on all correspondence between the enterprise the CSO. Validation Rules: A required alpha numeric field. Length 10. Must begin with the characters EN followed by seven numeric characters a check digit (note that the check digit can be any number in the range 0 to 9 or a hyphen ). EN must be in capital letters. E.g. EN12345679 or EN0123456. To check for valid CBR numbers, the CBR number must have the following format: ENxxxxxxxK where: EN = an acronym for "Enterprise" is always at the start of the CBR number (it is called the CBR number but is in fact a character string), xxxxxxx= seven numbers, K is the check digit for the CBR. K is calculated as follows: 1) Total the numbers by applying the formula a*8 + b*7 + c*6 + d*5 + e*4 + f*3 + g*2 where a is the first number after 'EN', b is the second number after 'EN so on. 2) Divide the total by 11 round down to the nearest whole number. 3) Multiply this whole number by 11 take away from the original total. 4) Take this figure from 11 this is the check digit. 5) If the check digit is 10 then it becomes 0 if it is 11 it becomes ' ' E.g The enterprise has the following number "EN32879563" The total (1) is 3*8 + 2*7 + 8*6 + 7*5 + 9*4 + 5*3 +6*2 = 184 Divided by 11 is 16.727 rounding down is 16. Mutiply by 11 is 176 taking away from the original total is 184 176 = 8 Therefore the check digit is 11 8 = 3. Thus the above CBR is a valid number. 24

Element: Declaration. Attribute = Contact Short Description: Name of person signing the declaration Detailed Description: Name of the person declaring that the data in the return is complete accurate. Validation Rules at Attribute level: A required alpha field. Maximum length 40 characters. Element: Declaration. Attribute = Phone Short Description: Phone number of person signing the declaration Detailed Description: The contact phone number (including area code) of the person signing the declaration Validation Rules at Attribute level: A required alpha numeric field. Maximum length 14. Should be entered in the format area code, hyphen, local number with no spaces in between, e.g. 01 123456789, 087 12345678 Element: Declaration. Attribute = Email Short Description: E mail address of person signing the declaration Detailed Description: E mail address of person signing the declaration Validation Rules at Attribute level: A required alpha numeric field. Maximum length 80 characters. Element: Declaration. Attribute = Date Short Description: Date on which declaration is completed. Detailed Description: Date on which declaration is completed. Validation Rules at Attribute level: A required date field in the format DDMMYYYY Element: Declaration. Attribute = Position Short Description: Position of person completing the declaration. Detailed Description: The position or job title of the person completing the declaration. Validation Rules at Attribute level: A required alpha numeric field. Maximum length 40 (e.g. financial controller.) Element: Data. Child element: FstFtMg Short Description: Number of full time 3 managers, professionals associate professional employees as at the first day of the quarter. Detailed Description: Enter the number of full time managerial, professional associate professional employees who were on the payroll received wages at the first paydate of the quarter (i.e. exclude any persons who were on the payroll received no wages at the first pay date of the quarter). Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) 3 Full time Employees are defined as employees (excluding apprentices) whose regular working hours are the same as the collectively agreed or customary hours worked in the enterprise, even if the contract is for less than one year regardless of whether the contract is a permanent or temporary one. 25

Element: Data. Child element: FstFtCl Short Description: Number of full time clerical, sales service employees at the first day of the quarter Detailed Description: Enter the number of full time clerical, sales service workers who were on the payroll received wages at the first pay date of the quarter (i.e. exclude any persons who were on the payroll received no wages at the first pay date of the quarter). Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) Element: Data. Child element: FstFtOt Short Description: The number of full time production, transport workers, craft & tradespersons, other manual workers at the first day of the quarter Detailed Description: Enter the number of full time production, transport, craft, trade other manual workers who were on the payroll received wages at the first pay date of the quarter (i.e. exclude any persons who were on the payroll received no wages at the first pay date of the quarter). Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) Element: Data. Child element: LstFtMg Short Description: The number of full time managers, professionals associate professional employees at the last day of the quarter Detailed Description: Enter the number of full time managerial, professional associate professional employees who were on the payroll received wages at the last pay date of the quarter (i.e. exclude any persons who were on the payroll received no wages at the last pay date of the quarter). Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) Element: Data. Child element: LstFtCl Short Description: The number of full time clerical, sales service employees at the last day of the quarter Detailed Description: Enter the number of full time clerical, sales service workers who were on the payroll received wages at the last paydate of the quarter (i.e. exclude persons who were on the payroll at the last paydate of the quarter received no wages). Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) 26

Element: Data. Child element: LstFtOt Short Description: The number of full time production, transport workers, craft & tradespersons other manual workers at the last day of the quarter Detailed Description: Enter the number of full time production, transport, craft, trade other manual workers who were on the payroll received wages at the last paydate of the quarter (i.e. exclude any persons who were on the payroll received no wages at the last paydate of the quarter). Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) Element: Data. Child element: HireFtMg. Short Description: The number of full time managers, professionals associate professional employees hired during the quarter Detailed Description: The number of full time managerial, professional associate professional employees hired during the quarter i.e. whose start date lies within the quarter. Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) Element: Data. Child element: HireFtCl Short Description: The number of full time clerical, sales service workers hired during the quarter Detailed Description: Enter the number of full time clerical, sales service workers hired during the quarter i.e. whose start date lies within the quarter. Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) Element: Data. Child element: HireFtOt Short Description: The number of full time production, transport, craft, trade other manual workers hired during the quarter. Detailed Description: Enter the number of full time production, transport, craft, trade other manual workers hired during the quarter i.e. whose start date lies within the quarter. Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) 27

Element: Data. Child element: FstPtMg Short Description: The number of part time 4 managers, professionals associate professional employees at the first day of the quarter. Detailed Description: Enter the number of part time managerial, professional associate professional employees who were on the payroll received wages at the first paydate of the quarter (i.e. exclude any persons who were on the payroll received no wages at the first paydate of the quarter). Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) Element: Data. Child element: FstPtCl Short Description: The number of part time clerical, sales service employees at the first day of the quarter. Detailed Description: Enter the number of part time clerical, sales service workers who were on the payroll received wages at the first paydate of the quarter (i.e. exclude any persons who were on the payroll received no wages at the first paydate of the quarter Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) Element: Data. Child element: FstPtOt Short Description: The number of part time production, transport workers, craft & tradespersons other manual workers at the first day of the quarter. Detailed Description: Enter the number of part time production, transport, craft, trade other manual workers who were on the payroll received wages at the first paydate of the quarter (i.e. exclude any persons who were on the payroll received no wages at the first paydate of the quarter Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) Element: Data. Child element: LstPtMg Short Description: The number of part time managers, professionals associate professional employees at the last day of the quarter. Detailed Description: Enter the number of part time managerial, professional associate professional employees who were on the payroll received wages at the last paydate of the quarter (i.e. exclude any persons who were on the payroll received no wages at the last paydate of the quarter). Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) 4 Part time Employees are defined as employees (excluding apprentices) whose regular working hours are less than the collectively agreed or customary hours worked in the enterprise, whether daily, weekly or monthly irrespective of the duration of the contract. As a general guideline, if an employee works 80% or less of the regular or normal hours worked by others in the same grade within the enterprise, then these employees should be categorised as part time employees. 28

Element: Data. Child element: LstPtCl Short Description: The number of part time clerical, sales service employees at the last day of the quarter. Detailed Description: Enter the number of part time clerical, sales service employees who were on the payroll received wages at the last paydate of the quarter (i.e. exclude any persons who were on the payroll received no wages at the last paydate of the quarter). Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) Element: Data. Child element: LstPtOt Short Description: The number of part time production, transport workers, craft & tradespersons other manual workers at the last day of the quarter. Detailed Description: Enter the number of part time production, transport, craft, trade other manual workers who were on the payroll received wages at the last pay date of the quarter (i.e. exclude any persons who were on the payroll received no wages at the last pay date of the quarter). Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) Element: Data. Child element: HirePtMg Short Description: The number of part time managers, professionals associate professional employees hired during the quarter. Detailed Description: Enter the number of part time managerial, professional associate professional employees hired during the quarter i.e. whose start date lies within the quarter. Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) Element: Data. Child element: HirePtCl Short Description: The number of part time clerical, sales service workers hired during the quarter. Detailed Description: Enter the number of part time clerical, sales service workers hired during the quarter i.e. whose start date lies within the quarter. Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) Element: Data. Child element: HirePtOt Short Description: The number of part time production, transport workers, craft & tradespersons other manual workers hired during the quarter. Detailed Description: Enter the number of part time production, transport, craft, trade other manual workers hired during the quarter i.e. whose start date lies within the quarter. Validation Rules at Attribute level: A required numeric field. Range 0 to 99999. No decimal places. No spaces. No 1,000 separator (,) 29